Historically all rooms in The Hotel were suites of at least . The suites are composed of two rooms. Floors 39-41 (marked 60-62 in elevators) house Penthouses, which range from . There is also a single Presidential Suite, named "HP", that is over . There are also "deluxe" suites which are available to guests. While similar in style to traditional hotel rooms (single room), they are located on the Penthouse level and feature upgraded sheets, bath products and other amenities not found in the standard suites below.
THEhotel is home to a Michelin-starred restaurant called "MiX" at the top of the hotel. It is an Alain Ducasse restaurant famous for its French and American dishes as well as a spectacular view of most of the Las Vegas Strip.
When the tower opened in 2003, it offered the largest standard suites in Las Vegas.
In 2006, the lettering at the top of the tower changed to "THEhotel" to distinguish the property. Formerly, the lettering was identical to the "Mandalay Bay" letters at the top of the original tower.